Abstract:This study aims to analyze the differences in the financial performance of PT Pertamina Geothermal Energy Tbk before and after the disclosure of the fuel adulteration case involving its parent company. This research employs…
oys a quantitative comparative approach using quarterly financial statement data from 2024–2025. The analysis was conducted using descriptive statistics and the Wilcoxon Signed Rank Test. The results show that descriptively, most financial ratios experienced a decline, particularly in profitability and activity ratios, along with a decrease in liquidity and a slight increase in solvency. However, the Wilcoxon test results indicate that these changes are not statistically significant. These findings suggest that despite reputational pressure from the parent company’s crisis, the company’s financial performance remains relatively stable. The limited sample size is also considered a factor influencing the results
Abstract:This study aims to analyze the effect of increasing servicescape and modernization of Public Fuel Filling Station (SPBU) services on the purchase decision of Pertamax Series products with perceived value as a mediating variable.…
ariable. This study uses a Systematic Literature Review (SLR) approach combined with bibliometric analysis to identify, map, and synthesize relevant research developments related to the quality of the service environment, modernization of fuel retail services, perceived value by consumers, and purchasing decisions. Research data was obtained from various reputable scientific articles indexed in academic databases such as Scopus and Google Scholar with a range of publications of the last ten years. The literature selection process is carried out systematically through the stages of identification, screening, feasibility, and inclusion using the PRISMA guidelines. Bibliometric analysis is used to map research trends, author collaboration, and keyword linkages analyzed using VOSviewer software. The results of the study show that increasing servicescape such as facility comfort, cleanliness, physical design, and the availability of supporting facilities is able to increase consumer perception of gas station services. In addition, service modernization through payment digitalization, self-service systems, and technology-based service innovations also strengthen customer experience. The combination of these two factors has been proven to increase perceived value which ultimately encourages consumers to make a decision to purchase Pertamax Series products. The findings of this study make a conceptual contribution to the development of a study of consumer behavior in the energy retail sector and provide practical implications for petrol station managers in designing strategies to improve service quality and modernize facilities to increase consumer preference for high-quality fuels.
Abstract:The global demand for energy continues to increase alongside population growth and rapid industrial development, while dependence on fossil fuels remains high. This presents challenges related to environmental degradation,…
n, carbon emissions, and concerns over long-term energy availability. Biomass-based alternative energy has emerged as one of the strategic solutions to support sustainable energy transitions, particularly in developing countries such as Indonesia. One potential biomass source that remains underutilized is horse manure, which can be processed into briquettes known as Brikuda.
This study aims to analyze the potential of Brikuda as an alternative energy source and to develop a sustainable business model using the Business Model Canvas (BMC). A qualitative descriptive approach was employed, involving in-depth interviews, direct observations, and analysis of secondary data. The findings reveal that Brikuda has strong potential as a renewable fuel due to the abundant availability of horse manure in Bandar Lampung. It offers economic benefits, reduces environmental pollution, and supports local empowerment. The Business Model Canvas analysis shows that farmers and livestock breeders are the primary customer segments, while the value proposition emphasizes affordability, environmental friendliness, and ease of use.
The study concludes that the Brikuda business model can enhance local economic value, promote sustainable waste management, and serve as a feasible alternative energy innovation. The research contributes to the development of renewable energy entrepreneurship and provides a reference for policy formulation in promoting local-based bioenergy initiatives.
Abstract:The rapid transition to electric vehicles (EV) is driven by global environmental concerns and the need to reduce dependence on fossil fuels. In Indonesia, EV adoption faces challenges related to market dynamics, consumer…
behavior, and effective communication strategies. Marketing research and understanding consumer behavior aims to collect and obtain more detailed information and knowledge about customers towards electric vehicle products. Through this, it can understand customers and their tastes, preferences, reflect the future, and also help reduce the risk of product and business failure. Using Word of Mouth communication as part of a marketing strategy that can be carried out by companies in maintaining their business desires. In this article, the author tries to understand the concept of market research, consumer behavior, and the Word-of-Mouth communication model using a qualitative library observation approach, this study analyzes existing research on how these three factors contribute to the growth and long-term survival of the electric vehicle market. Market research provides insight into consumer preferences and market trends, offering important data to align EV products with consumer needs. Understanding consumer behavior is essential in overcoming perceived barriers, such as cost and infrastructure limitations, that hinder EV adoption. Meanwhile, word of mouth communication plays an important role in influencing consumer decisions by fostering trust and awareness of the benefits of EVs. The findings highlight the interconnections between these factors and their collective impact on the development of sustainable marketing strategies for EVs in Indonesia. This study provides valuable insights for stakeholders, including automotive companies and policymakers, in designing more effective marketing approaches that support the sustainable growth of the EV sector.
Abstract:The scarcity of petroleum resources or other fuel sources encourages efforts to find alternative energy, namely Bioethanol. Alternative raw materials that can be utilised in the manufacture of bioethanol from biomass are…
re pineapple crowns. Making Bioethanol from Pineapple Fruit Crown Cayane Variety by Using Saccharomyces cerevisiae Microbes is by varying the weight of yeast and the optimum fermentation time on the level of bioethanol produced. In this study using NaOH 1.5%w to degrade the lignin content in the crown of pineapple varieties cayane and H2SO4 2%v to convert cellulose into glucose. The research used variations in yeast weight of 7.5%; 10%; 12.5%w and variations in fermentation time of 2; 3; 4; 5 days in the fermentation process. While the purification process uses simple distillation with operating conditions 78oC-80oC for 2.5 -4 hours. Bioethanol obtained was tested for refractive index and gask romatography (GC). The test results obtained the optimum weight of yeast is 12.5 grams at 3 days fermentation time with bioethanol content of 6.154%.
Abstract:The Karimun Regency Government is improving fisheries business services through the Fisheries Service creating an online-based service innovation in the form of the ARAHKAN (Let's Realize Harmonious Fisheries) Application…
n in realizing fisheries administration services that are fast, cheap, efficient and transparent. This research discusses matters related to the implementation of fisheries business services using technology and obstacles in application services. The aim of this research is to find out how application-based fisheries business services are at the Fisheries Business Services UPT, Kundur District, Karimun Regency. The method used in this research is a qualitative descriptive method with informants consisting of elements from the Fisheries Service, UPT and the community and using data collection techniques and tools in the form of observation, interviews and documentation. The overall research results of this application have been said to meet expectations based on the following 4 indicators: a) input: human resources, finances, adequate facilities and infrastructure. b). Process: easy procedure, more time and cost efficient. c). Output: service levels increase, such as Kube, fuel recommendations, benefits received by fisheries business actors increase. d). Outcome: fisheries business services are more effective and efficient. However, in terms of the implementation process it cannot be said to have met expectations because there are still obstacles or obstacles such as network problems, the community is not yet technologically independent.
Keywords : Services, Policy Evaluation, Electronic Services
Abstract:Electricity has become an essential need in daily life and is a primary resource that supports various economic activities. Along with the growth of the population, technological advancements, and increased investments,…
the demand for electricity supply is projected to continue rising. In Indonesia, PLN (Perusahaan Listrik Negara) is the main electricity provider, but it often faces challenges in meeting this demand, especially with frequent power outages that disrupt industrial and societal activities. To address this issue, many companies have turned to using generator sets (gensets) as an alternative solution to ensure a stable energy supply. Although the use of gensets provides energy independence, it requires a significant investment. Therefore, an in-depth analysis of the efficiency and economic feasibility of using gensets is necessary. This study aims to analyze the use of gensets at PT. Teladan Prima Agro Bukit Permata Mill, located in Kaubun, East Kutai, focusing on technical-economic aspects such as Present Value (PV), Future Value (FV), Net Present Value (NPV), Internal Rate of Return (IRR), and Break Even Point (BEP). Data collected directly from the field includes genset specifications, electricity load, energy consumption, fuel usage, and genset operations. The analysis results indicate that the 455 KVA genset is capable of meeting the factory's electricity needs with an initial cost of IDR 649,649,996. The NPV calculation shows a value of IDR 880,380,813, with an IRR of 6.63%. The BEP is achieved in the 12th month with a profit of IDR 109,645,114. Based on these results, the operation of the genset at PT. Teladan Prima Agro Bukit Permata Mill is considered feasible and profitable in the long term.
Abstract:Muhammadiyah University of Bengkulu (UMB) has great potential to develop into an environmentally friendly and sustainable Green Campus. This study aims to analyze the existing conditions of the campus, identify challenges…
s and opportunities, and formulate appropriate development strategies to create a greener campus. The research methods used include surveys, in-depth interviews, secondary data analysis, and field observations to gain a comprehensive understanding of the current situation. The findings of the study indicate that UMB faces several challenges, including the limited green open space, which only covers 15% of the total campus area, suboptimal waste management, and the low awareness of the academic community regarding environmental sustainability issues. However, there are several opportunities that can be leveraged, such as the utilization of renewable energy technologies, government policies that increasingly support environmentally friendly initiatives, and the potential for collaboration with external partners from both the private sector and government institutions. The proposed development strategy focuses on five main aspects. First, increasing the campus’s green open space to 30% of the total campus area. Second, the implementation of renewable energy, such as the installation of solar panels, to reduce dependence on fossil fuels. Third, waste management based on technology to effectively recycle waste. Fourth, the application of digital-based environmental education to raise awareness among the academic community. Fifth, maximizing student participation in sustainability activities. This strategy aims to reduce carbon footprints, improve resource efficiency, and create a campus ecosystem that supports the Sustainable Development Goals (SDGs).
Abstract:Abstract: This community service program was implemented with POKLAHSAR BALI, a fisheries MSME in Ulak Karang Utara, Padang City, whose members are mostly women and coastal youth. The main problems identified were traditional…
ional production methods, unstructured business management, and marketing dependence on collectors, limiting added value. The program aimed to improve production capacity, strengthen business governance, and develop a website-based digital marketing strategy. A participatory-collaborative approach was applied through socialization, technical training, technology implementation, mentoring, and continuous evaluation. Innovations introduced included production SOPs, logbooks and simple bookkeeping, a gas-fueled drying oven, development of the website www.sejala.org, QR Code integration on packaging, and activation of social media and marketplaces. Evaluation showed significant improvements in partner skills, with average scores increasing from 2.7 to 4.0, particularly in business recording and digital marketing. Economically, average income rose by 25% and digital sales volume doubled. Sustainability was strengthened through cooperation with the Merah Putih Cooperative and regular coaching from the Padang City Marine and Fisheries Office, thereby enhancing the economic independence of coastal women and youth.
Keywords: coastal women’s empowerment; digital marketing; fisheries MSMEs; local food products; padang city; website.
Abstrak: Program pengabdian masyarakat ini dilaksanakan bersama POKLAHSAR BALI, sebuah UMKM perikanan di Ulak Karang Utara, Kota Padang, yang mayoritas anggotanya perempuan dan remaja pesisir. Permasalahan utama mitra meliputi metode produksi tradisional, manajemen usaha yang belum tertata, serta pemasaran yang bergantung pada pengepul sehingga nilai tambah terbatas. Program ini bertujuan meningkatkan kapasitas produksi, memperkuat tata kelola usaha, dan mengembangkan strategi pemasaran digital berbasis website. Metode partisipatif-kolaboratif diterapkan melalui sosialisasi, pelatihan teknis, penerapan teknologi, pendampingan, dan evaluasi berkelanjutan. Inovasi yang diperkenalkan meliputi SOP produksi, penggunaan logbook dan pembukuan sederhana, oven pengering berbahan bakar gas, pengembangan website www.sejala.org, integrasi QR Code pada kemasan, serta aktivasi media sosial dan marketplace. Hasil evaluasi menunjukkan peningkatan keterampilan mitra dengan skor rata-rata naik dari 2,7 menjadi 4,0, terutama pada pencatatan usaha dan pemasaran digital. Secara ekonomi, pendapatan meningkat rata-rata 25% dan volume penjualan digital dua kali lipat. Keberlanjutan program diperkuat melalui kerjasama dengan Koperasi Merah Putih dan pembinaan rutin Dinas Kelautan dan Perikanan Kota Padang, sehingga mampu mendukung kemandirian ekonomi perempuan dan remaja pesisir.
Kata kunci: kota padang; pemasaran digital; produk pangan lokal; pemberdayaan perempuan pesisir; umkm perikanan; website
Abstract:The construction and development of the port at PT. Pelabuhan Indonesia Subregional Bali Nusra Benoa Port cannot be separated from various impacts, one of which is the environmental impact, especially since the location…
of the development and port is close to settlements, companies and other ecosystems. This makes PT. Pelabuhan Indonesia Subregional Bali Nusra to hold the Implementation of Environmental Management and Monitoring (RKL-RPL) PT. Pelabuhan Indonesia (Persero) Regional 3 Subregional Bali Nusra is a form of Pelindo's contribution in preserving and maintaining the health of the environment around the company and the environment affected by the company's operational and construction activities. Environmental preservation activities are of course supported by the budget or environmental costs provided by the company. Environmental accounting is one way to record environmental costs within the company. The method used is the descriptive qualitative method. The results obtained are that Environmental Management and Monitoring are greatly influenced by the amount of the existing budget, Pelindo has implemented environmental accounting reporting which contains environmental costs, fuel costs, electricity costs, water costs, costs for the use of raw material emissions, B3 waste handling costs, and biodiversity
Kata kunci: environmental costs; environmental accounting
Abstract: Pembangunan dan pengembangan pelabuhan di PT. Pelabuhan Indonesia Subregional Bali Nusra Pelabuhan Benoa tidak lepas dari berbagai dampak, salah satunya adalah dampak lingkungan, terlebih lagi lokasi pengembangan dan pelabuhan berada dekat dengan pemukiman, perusahaan dan ekosistem lainnya. Hal itu, membuat PT. Pelabuhan Indonesia Subregional Bali Nusra untuk mengadakan Pelaksanaan Pengelolaan dan Pemantauan Lingkungan (RKL-RPL) PT. Pelabuhan Indonesia (Persero) Regional 3 Subregional Bali Nusra merupakan bentuk kontribusi Pelindo dalam melestarikan dan menjaga kesehatan lingkungan di sekitar perusahaan dan lingkungan yang terkena dampak dari kegiatan operasional dan konstruksi perusahan. Kegiatan pelestarian lingkungan tentunya didukung oleh anggaran atau biaya lingkungan yang diberikan oleh perusahaan. Akuntansi lingkungan merupakan salah satu cara pencatatan biaya lingkungan di dalam perusahaan. Metode yang digunakan yaitu metode kualitatif deskriptif. Hasil yang didapat yaitu Pengelolaan dan Pemantauan Lingkungan sangat dipengaruhi oleh besarnya anggaran yang ada, Pelindo sudah menerapkan pelaporan akuntansi lingkungan yang berisi biaya lingkungan, biaya bahan bakar, biaya listrik, biaya air, biaya penggunaan emisi bahan baku, biaya penanganan limbah B3, dan keanekaragaman hayati
Keywords: biaya lingkungan; akuntansi lingkungan